(1) Every registered dealer except those as notified under sub-rule (2) by the Commissioner, who dispatches any taxable goods to a place outside the State,-

(i) for sale outside the State or by way of branch transfers/depot transfers/stock transfers, except the goods as may be notified by the State Government; or

(ii) in the course of inter-State trade or commerce, as may be notified by the State Government; or

(iii) in the course of export as defined in sub-section (3) of section 5 of the Central Sales Tax Act, 1956 as may be notified by the State Government,

shall furnish or cause to be furnished declaration in Form VAT-49 completely filled in all respect in ink and ensure that the value, date and month of use of such Form shall be punched at the specified place provided for in the Form. The counterfoil of the declaration shall be retained by such dealer and its portions marked as 'Original' and 'Duplicate' shall be carried with the goods in movement. However, such dealer may carry Form VAT-49A generated through official website of the Department in lieu of Form VAT-49.

Explanation: For the purpose of this rule, 'taxable goods' means all goods, except the goods which are exempted from tax under Schedule-I appended to the Act.

(2) The Commissioner may notify any class of dealers, who shall generate Form VAT-49A or the identification number through the official website of the Department in lieu of Form VAT-49, before the goods are dispatched to a place outside the State. To generate Form VAT-49A, the dealer shall submit the information as required either through the official website of the Department or through a mobile application downloaded through the official website of the Department in such manner as provided therein.

(3) The dealers as notified by the Commissioner under sub-rule (2) above shall furnish or cause to be furnished a declaration regarding goods mentioned in sub-rule (1) above, in Form VAT-49A. The Form VAT-49A so generated shall be carried with the goods in movement.

(4) Where the dealer has submitted the information required under sub-rule (2) above, the Identification number shall also be generated by the official website ofthe Department and communicated through a system generated SMS on a mobile phone number given by dealer. This SMS in the mobile number given by the dealer may also be carried with the goods in movement in lieu of Form VAT-49A. In such case Identification number so generated by the official website of the Department, shall also be depicted in ink on the GR/ Bilty and invoice/ bill of sale/ Dispatch memo being carried with the goods in movement.

(5) Where goods covered under single invoice are being carried in more than one vehicles, separate Form VAT-49/ VAT-49A / Identification number shall be generated for each vehicle, and separate form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) shall be carried with each of such vehicles along with photo copy of the original invoice and challan of the goods being carried in the vehicle.

(6) The owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier or of goods in movement, shall carry with him the documents specified in clause (b) of sub-section (2) of section 76, including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4), as the case may be. He shall produce the same suo motu before the assessing authority or the officer authorised under sub-section (4) of section 76 at the time of inspection. In case of Form VAT-49, assessing authority or the officer so authorised shall retain the original portion and return the duplicate portion after putting his signature and official seal on it, to the person producing it. Such officer shall send the retained original portion of the declaration form to the assessing authority or the authorized officer.

(7) If the declaration Form referred to in sub-rule (1) above, in respect of the goods in movement has already been submitted to the assessing authority or the officer authorized under sub-section (4) of section 76, the owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier or of the goods shall, on inspection by the officer authorized under sub-section (4) of section 76, at any subsequent place, produce the countersigned copy of the aforesaid declaration Form along with other documents specified in clause (b) of subsection (2) of section 76.

(8) If the goods are dispatched to any place outside the State through Railways, Airways, Dry ports or by any other mode,-

(a) all documents specified in clause (b) of sub-section (2) of section 76 including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) above, as the case may be, shall be accompanied with the goods in movement.

(b) while booking goods from any place in the State to a place outside the State, Railways, Airways, Dry port authorities shall ensure that the goods in movement shall be accompanied by documents including Form VAT-49 or Form VAT-49A or Identification number as mentioned in sub-rule (4) above, as the case may be, prescribed under the rules.

(c) the assessing authority or the officer authorized under sub-section (4) of section 76 shall have the powers to inspect and check the goods in movement and the documents thereof, he may also seize the goods suspected of tax evasion by providing copy of the seizure memo to the concerned Railways, Airways or Dry port officials and may also remove the goods so seized from the Railway,Airport or Dry port premises or from such other places where such goods are kept.

(d) Railways/Airways/Dry port authorities shall keep record of consignor and of the person booking the goods including their proof of identification and complete address, at the time of booking. The assessing authority or the officer authorized under sub-section (4) of section 76, shall have power to collect details of consignments/ consignor/consignee from Railways, Airways or Dry port authorities.

(e) Railways/Airways/Dry ports shall be treated as a transporting agency for the purposes of provisions of inspection of goods while in movement contained in the Act, and shall be subjected to all the provisions contained in the Act and the Rules including penal action against them.

(9) The registered dealer who has obtained and used Form VAT-49, shall submit a statement of goods send outside the State in Form VAT-50 along with the duplicate portion of Form VAT-49 within thirty days of end of quarter to the assessing authority or to the authorized officer. In case such duplicate portion of Form VAT-49 is not received back by the dealer, an account of use of such form duly supported by an affidavit of the consignor shall be submitted to his assessing authority or to the authorized officer.

Explanation: Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.

(10) Where a registered dealer fails to furnish the statement as mentioned in sub-rule (9) above, the assessing authority or the authorized officer after affording a reasonable opportunity of being heard, may impose penalty under section 64.

(11) The provisions of sub-rule (11) of rule 53 shall, in so far as may be, mutatis mutandis, apply to the declaration Form VAT-49.